Tottenham will target three key signings who can make an immediate impact on the first team as part of a close season transfer strategy that will focus on quality over quantity.
Having spent about 110 million on seven new players a year earlier, Spurs recognise they must streamline their business this year, with several of the most recent arrivals expected to leave.
That policy is not expected to change dramatically if Tim Sherwood is replaced as head coach.
It is believed that Louis van Gaal, the most likely appointment, would be prepared to work under the transfer parameters if offered the Tottenham job.
Of the seven players signed for former manager Andre Villas-Boas, only Christian Eriksen has convinced Sherwood he was worth the fee paid - $11.5m. That casts doubt over the futures of record 30m signing Erik Lamela, Roberto Soldado, midfielders Paulinho and Etienne Capoue, winger Nacer Chadli and defender Vlad Chiriches.